CHASE, Circuit Judge.
The petitioner, a resident of the City of New York, is the divorced wife of William G. Pearce, who is also a resident of New York City. In 1913, while they were still married but were not living together and were childless, the husband created a trust to provide for the separate support of his wife for life to the extent of payments to her of $350 monthly and to be in lieu of all her dower or other rights in any property owned by him or by them...
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